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In applying the procedures specified in SAS No. 27, the auditor's inquiries should be directed to management's understanding of the specific requirements for disclosure of the supplementary oil and gas reserve information.
sas33 with cover
Auditing -- Standards -- United States; Petroleum industry and trade -- United States -- Accounting; Gas industry -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Supplementary oil and gas reserve information" (1980). Statements on Auditing Standards. 32.